Under GST tariffs, fruit-pulp or fruit juice-based drinks are taxed at a 12% rate. On the other hand, aerated waters and carbonated drinks are charged at 28% GST along with 12% cess. The AAR relied on the GST Council’s decision which kept these goods under the category of carbonated beverages with fruit juice and ruled that 28% GST along with 12% cess will be levied on these drinks. Hence, Fruit-based fizzy drinks will continue drawing a GST rate of 28% along with a 12% compensation cess after a ruling by the Gujarat Authority for Advance Ruling (GAAR).